FISCODRIVE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FISCODRIVE
Largest movements
- Intangible fixed assets -€30,545
down €30,545 (-31.4%), from €97,377 to €66,832
- Receivables within one year +€13,727
up €13,727 (+21.7%), from €63,208 to €76,935
of which Trade receivables: +€8,684
- Cash +€5,168
up €5,168 (+12.8%), from €40,442 to €45,610
mainly Trade debts (+€35,964) and Depreciation (+€30,765)
- Deferred charges and accrued income +€3,305
up €3,305 (+603.1%), from €548 to €3,853
- Trade debts +€35,964
up €35,964 (+106.5%), from €33,771 to €69,735
- Debts after one year -€30,045
down €30,045 (-39.6%), from €75,913 to €45,868
- Other debts -€17,323
no longer reported in 2024 (was €17,323)
- Profit (loss) carried forward +€4,409
up €4,409 (+19.8%), from €22,278 to €26,687
- Tax, wage and social debts -€2,506
down €2,506 (-99.2%), from €2,525 to €19
- Gross operating margin -€16,213
down €16,213 (-28.4%), from €57,006 to €40,793
- Taxes -€4,357
down €4,357 (-74.7%), from €5,830 to €1,473
- Write-downs +€1,478
new in 2024: €1,478
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,895 | €193,330 | -€8,565 | -4.2% |
| Fixed assets | 21/28 | €97,697 | €66,932 | -€30,765 | -31.5% |
| Intangible fixed assets | 21 | €97,377 | €66,832 | -€30,545 | -31.4% |
| Tangible fixed assets | 22/27 | €320 | €100 | -€220 | -68.8% |
| Furniture and vehicles | 24 | €320 | €100 | -€220 | -68.8% |
| Current assets | 29/58 | €104,198 | €126,398 | +€22,200 | +21.3% |
| Amounts receivable within one year | 40/41 | €63,208 | €76,935 | +€13,727 | +21.7% |
| Trade receivables | 40 | €61,986 | €70,670 | +€8,684 | +14.0% |
| Other amounts receivable | 41 | €1,222 | €6,265 | +€5,043 | +412.7% |
| Cash at bank and in hand | 54/58 | €40,442 | €45,610 | +€5,168 | +12.8% |
| Deferred charges and accrued income | 490/1 | €548 | €3,853 | +€3,305 | +603.1% |
| Total equity and liabilities | 10/49 | €201,895 | €193,330 | -€8,565 | -4.2% |
| Equity | 10/15 | €42,738 | €47,147 | +€4,409 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,278 | €26,687 | +€4,409 | +19.8% |
| Amounts payable | 17/49 | €159,157 | €146,183 | -€12,974 | -8.2% |
| Amounts payable after more than one year | 17 | €75,913 | €45,868 | -€30,045 | -39.6% |
| Financial debts | 170/4 | €75,913 | €45,868 | -€30,045 | -39.6% |
| Amounts payable within one year | 42/48 | €83,244 | €100,299 | +€17,055 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €29,625 | €30,045 | +€420 | +1.4% |
| Trade debts | 44 | €33,771 | €69,735 | +€35,964 | +106.5% |
| Suppliers | 440/4 | €33,771 | €69,735 | +€35,964 | +106.5% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €2,525 | €19 | -€2,506 | -99.2% |
| Taxes | 450/3 | €2,525 | €19 | -€2,506 | -99.2% |
| Other amounts payable | 47/48 | €17,323 | - | -€17,323 | |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,126 | €30,765 | -€361 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,478 | +€1,478 | |
| Other operating charges | 640/8 | €384 | €712 | +€328 | +85.4% |
| Gross operating margin | 9900 | €57,006 | €40,793 | -€16,213 | -28.4% |
| Operating profit (loss) | 9901 | €25,496 | €7,838 | -€17,658 | -69.3% |
| Financial income | 75/76B | €25 | €66 | +€41 | +164.0% |
| Recurring financial income | 75 | €25 | €66 | +€41 | +164.0% |
| Financial charges | 65/66B | €2,381 | €2,022 | -€359 | -15.1% |
| Recurring financial charges | 65 | €2,381 | €2,022 | -€359 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €23,140 | €5,882 | -€17,258 | -74.6% |
| Income taxes | 67/77 | €5,830 | €1,473 | -€4,357 | -74.7% |
| Profit (loss) for the period | 9904 | €17,310 | €4,409 | -€12,901 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,310 | €4,409 | -€12,901 | -74.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.